Illustrative scenario
A shop already uses digital receipts and therefore considers all reform questions settled.
The method of providing receipts does not resolve turnover classification or every system and record-keeping question. Check each element separately.
What you can prepare
- Connect every reform claim to a specific rule.
- Describe the current situation in your business for each point.
- Record which possible change and unresolved question actually follow from it.
A reform overview should make the different provisions clear and should not convey a blanket guarantee for the future.
Worksheet to take with youUnderstand the draft correctly
The draft addresses taxpayers with a trade or business, an agricultural or forestry business, or a liberal profession. A turnover figure alone therefore does not determine its scope.
The government draft generally proposes an electronic cash-register obligation from 2028 for total turnover of more than €100,000 in the calendar year . It explicitly refers to the turnover definition in § 19(2), sentence 1 UStG.
An exemption is proposed for taxpayers who accept cash and have cash turnover of less than €12,000 in the calendar year . Businesses that only accept card payments cannot therefore infer an automatic exemption from zero cash turnover.
The draft alone does not create a purchase deadline today.
Thresholds & open questions